A. Possibly. The tax benefits are available only for tuition paid on behalf of someone who is claimed as a dependent on your tax return.
For those who qualify, the maximum higher-education credit is $2,500 and the maximum tuition deduction is $4,000. On your tax return, you must choose between the credit and deduction if you’re eligible for both. Both are phased out at certain income levels and completely unavailable for high-income taxpayers.